How To Educate People About The Earned Income Tax Credit

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2 Dollars and Sense: Examining the Impact of the Federal Earned Income Tax Credit in San Diego County Vince Vasquez Senior Policy Analyst July

3 Key Findings The federal earned income tax credit (EITC) rewards work and helps more than 177,000 San Diego County residents stay out of poverty each year. The annual direct spending of EITC refunds in San Diego County is more than three times greater than the direct economic impact of Comic Con. Though more than $314.8 million in EITC payments is received by county workers each year, approximately 1 out of 4 EITC eligible taxpayers fail to claim the EITC, forfeiting more than $78.7 million annually. Regional efforts to educate San Diegans about the EITC and assist low income workers with free tax filing are successful overall, but can be improved to increase the number of tax credit claims and close the EITC collection gap. Recommendations The City of San Diego, San Diego County and other municipal governments should all consider passing an honorary EITC Awareness Day each year, to help promote the federal program and boost local EITC outreach. Government access television channels such as CityTV should be utilized during the tax season to educate residents about the EITC and inform them of free tax filing assistance centers. Local Spanish speaking celebrities and community leaders should be recruited to participate in EITC public service announcements and promotional events, to increase EITC claims from Latino and Spanish speaking workers. Local EITC outreach advocates should consider encouraging private employers to print educational EITC materials in Spanish and Tagalog and distribute them along with IRS W 2 forms. 2

4 Executive Summary The earned income tax credit (EITC), a federal refundable credit, helps more than 177,000 San Diego County residents stay out of poverty each year but more can be done locally to improve public outreach to working families in our difficult economic times. Previous research has shown that EITC dollars are largely spent in local economies, creating jobs and advancing work mobility for low income Americans. However an estimated 25% of EITC eligible taxpayers fail to claim the credit each year. San Diego County working families are missing out on more than $78.7 million, particularly residents in our South Bay communities. This policy brief, we also provide disaggregated city by city data on the more than $314.8 million in refunds claimed by taxpayers in San Diego County in With refunds worth up to $5,600 for low income individuals and their families, the EITC also serves as an economic stimulus for municipal governments, generating tax revenue and employment opportunities. The annual direct spending of EITC refunds in San Diego County is more than three times greater than the direct economic impact of Comic Con. What is the EITC? Enacted into law by Congress in 1975, the federal earned income tax credit assists the economic prospects of low and moderate income workers by reducing their tax burden, and in many cases supplementing their earned income with a tax refund in excess of their tax liability. To be eligible for the earned income tax credit, workers must be U.S citizens or legal residents, have a valid Social Security number, and must have earned income in the current tax year. Refund amounts are based on the filing status of the taxpayer (single, jointly filing as married, etc.), the number of their qualifying dependents, and their gross income level. For Tax Years 2009 and 2010, the cap on EITC refund allotments has been temporarily raised, as part of an effort to provide economic relief through the American Recovery and Reinvestment Act (ARRA). The maximum refund for single, head of household or qualifying widow(er) with no children is $457; for those with one qualifying child, $3,043; for those with two qualifying children, the maximum is $5,028; and for three or more children, the maximum is $5,657. The program 1 The 2006 tax year is the most current year available that the IRS has provided local tax return data. 3

5 is concentrated towards assisting those workers making less than $20,000 a year with three or more children. Figure One: Tax Year 2009 EITC Refunds for Tax Filers That File as Single, Widowed, or Head of Household Source: Internal Revenue Service 80% of EITC receipts are estimated to be spent in a local economy. 2 Evidence also suggests that a significant number of EITC claimants directly use refunds to stay in the workforce. A 2008 economic analysis of how EITC refunds are spent found that the tax credit has a marked effect on increasing spending for durable big ticket items, particularly automobiles. 3 Analyzing ten years of reports from 2 The University of Baltimore s Jacob France Institute published a study in 2004 entitled The Importance of the Earned Income Tax Credit and its Economic Effects in Baltimore City which assumed that two thirds of EITC payments made to residents were re spent in Baltimore. A 2006 study from Vanderbilt University entitled The State of the Earned Income Tax Credit in Nashville assumed that 87% of EITC payments would be spent within the region. 3 Andrew Goodman Bacon and Leslie McGranahan. How do EITC recipients spend their refunds? Federal Reserve Bank of Chicago. Economic Perspectives, 2 nd Quarter, Pg

6 the U.S. Bureau of Labor Statistics Consumer Expenditures Survey, researchers found that recipients are much more likely to purchase a vehicle shortly after receiving EITC refunds. Since an estimated 88% of low income households commute to work with personal vehicles, the ETIC refund can be critical in keeping low income recipients in the workforce. Additionally, EITC eligible families increase spending on other durable goods such as trips and food, and transportation expenses (vehicle repairs) are the largest source of nondurable expenditures after receipt of EITC refunds. How EITC Refunds are Used In 2008 more than 23 million taxpayers received an EITC refund worth an estimated $49.3 billion. Most recipients were urban dwellers (81.3%), had two or more qualifying children (42%), and filed as heads of their household (52%). EITC payments raised an estimated five million Americans above the federal poverty line. At the state level, 2.5 million Californians received a cumulative $5.2 billion worth of EITC refunds in Tax Year On average, state residents received refunds in the amount of $2,039. By comparing tax filer data against zip code lists 4, NUSIPR has determined that more than 13% of tax filers (177,108 out of 1,329,698) in San Diego County received an EITC refund in Tax Year 2006, worth a cumulative $314.8 million. 5 EITC refunds for San Diegans were an average $1,778 per person, slightly lower than the estimated 2006 statewide average return of $1,883. Geographic information system (GIS) mapping software can be used to disaggregate the EITC information by municipality. Figure 2 provides data on the 2006 tax year. 4 The complete list of San Diego County zip code data figures, sourced from the San Diego Association of Governments, can be found in Appendix A is the most recent year for which zip code level data is publicly available from the IRS. 5

7 Figure Two: Tax Year 2006 EITC Refunds Estimates in San Diego County, by Municipality Municipality Total Tax Filers EITC Filers Total EITC Refunds ($000) Average Refund Received % EITC filers Carlsbad 46,892 2,919 4,306 $ 1, % Chula Vista 94,755 17,143 32,088 $ 1, % Coronado 7, $ 1, % Del Mar 7, $ % El Cajon 67,367 10,496 19,281 $ 1, % Encinitas 29,050 2,025 2,540 $ 1, % Escondido 65,165 9,103 16,868 $ 1, % Imperial Beach 10,789 2,505 4,809 $ 1, % La Mesa 32,525 3,282 5,019 $ 1, % Lemon Grove 10,812 2,008 3,634 $ 1, % National City 20,633 5,885 11,633 $ 1, % Oceanside 76,651 11,721 21,893 $ 1, % Poway 21,567 1,449 2,289 $ 1, % San Diego 577,830 76, ,695 $ 1, % San Diego 152,932 18,744 33,408 $ 1, % County San Marcos 33,929 3,926 7,045 $ 1, % Santee 23,197 2,291 3,730 $ 1, % Solana Beach 6, $ 1, % Vista 43,628 6,544 12,354 $ 1, % TOTAL 1,329, , ,835 $ 1, % Source: Internal Revenue Service, NUSIPR Not surprisingly, EITC participation correlates with income level; cities south of the City of San Diego (Chula Vista, Imperial Beach, National City) have a higher percentage of EITC filers while the northern coastal communities (Del Mar, Solana Beach, Encinitas) fall below the countywide average. Additionally, the largest refunds in the county are mostly concentrated in the South Bay as well as the Inland cities. 6

8 Assessing the EITC Collection Gap Previous research indicates that approximately 25% of earned income tax credits are unclaimed by eligible workers each year. 6 The National University System Institute for Policy Research conducted its own analysis of 2006 IRS tax data and identified approximately $78.7 million in unclaimed EITC payments for 59,036 San Diego County workers 7, as well as disaggregated that data by jurisdiction. Figure Three: Unclaimed EITC Refunds Estimates in San Diego County, Tax Year 2006 Total Tax Returns Total EITC Returns % EITC filers Est. EITC Returns Unclaimed Federal EITC Payments (000) Est. Unclaimed EITC Payments (000) 1,329, ,108 13% 59,036 $ 314,835 $ 78,709 Source: Internal Revenue Service, author s calculations 6 A March 2010 study released by the New America Foundation (NAF) estimates that 800,000 California workers failed to claim $1.1 billion in EITC refunds for the 2006 tax year, with San Diego County weighing in with the third largest unclaimed total at $77.7 million. 7 By comparing statewide IRS zip code data with current regional zip code lists found on the SANDAG website, NUSIPR accurately identified taxpayers in San Diego County. 7

9 Figure Four: Unclaimed EITC Refunds Estimates by Municipality, Tax Year 2006 Municipality Total Est. Unclaimed EITC Refunds CARLSBAD $1.08 million CHULA VISTA $8.02 million CORONADO $164,750 DEL MAR $56,000 EL CAJON $4.82 million ENCINITAS $635,000 ESCONDIDO $4.22 million IMPERIAL BEACH $1.20 million LA MESA $881,250 LEMON GROVE $908,500 NATIONAL CITY $2.91 million OCEANSIDE $5.47 million POWAY $572,250 S.D. COUNTY $8.35 million SAN DIEGO $33.17 million SAN MARCOS $1.76 million SANTEE $932,500 SOLANA BEACH $90,000 VISTA $3.09 million EITC s Economic Impact in San Diego County EITC payments have an impact not only on the recipients but also indirectly benefits local businesses and residents. Tax refunds enter the local economy and are spent for goods and services, supporting jobs and generating tax revenues for state and municipal governments. As these dollars are re spent and re circulated, they create a multiplier effect that can be measured. NUSIPR conservatively estimates that at least $248,532,074 in EITC refunds from the 2006 tax year were spent locally in San Diego County, inducing $349,996,925 in sales activity, supporting 2,075 jobs and 8

10 $87,798,005 in wages. 8 The foregone economic benefits of unclaimed EITC refunds are also determinable. It can be safely assumed that at least $77,666,273 would have been spent in our region, inducing $87,499,231 in sales, supporting 519 jobs, and $21,949,501 in wages. To put these figures into perspective, local spending of EITC refunds each year is more than three times greater than the estimated direct economic impact of Comic Con ($67.8 million). 9 The number of foregone jobs resulting from unclaimed EITC payments is greater than the total number of employees working at Von's Grocery Stores in San Diego County. 10 A Profile of San Diego s EITC eligible Workers Using a proprietary statistical tax modeling program that cross compares Census and IRS data, the Brookings Institute estimated that in the 2007 tax year there were approximately 199,762 EITC eligible tax units in San Diego County. 11 When dependents are included, the total population directly touched by EITC refunds swells to approximately 610,144, or more than 1 out of 5 of all county residents. Most EITC eligible San Diegans are Latino (44.4%), though a sizeable number are Caucasian (34.6%) and Asian/Pacific Islanders (9.4%). The overwhelming majority are parents; Brookings found that 37% have one qualifying child, and another 41.6% have two or more children. Few however, are married with only slightly more than a quarter (26.7%) filing their taxes as married status. More than half (53.5%) filed as an unmarried head of household. The majority (51.8%) speak English at home, while 38.3% speak Spanish. More than four out of ten (43.5%) EITC eligible San Diegans are 34 years old or younger, while 41.1% are middle aged (35 to 54 years). 8 The New America Foundation s estimates for claimed and unclaimed EITC refunds in San Diego County are only marginally smaller than the author s calculations, and thus, their IMPLAN analysis is a strong conservative estimate of economic impact. Source: Antonio Avalos and Sean Alley. Left on the table: Unclaimed Earned Income Tax Credits cost California's economy and low income residents $1 billion annually. New America Foundation. Washington, D.C.: March Pgs An estimated $62.1 million in EITC refunds went to San Diego residents and were spent outside the region. 9 The $67.8 million was derived from a study conducted by CIC Research on behalf of the San Diego Convention Center Corp., and cited in the following article: Weisberg, Lori. Gauging the power of Comic Con s punch. San Diego Union Tribune. 24 June Source: San Diego Daily Transcript Sourcebook: Companies. Accessed June 8, < 11 Brookings Institute. Characteristics of EITC Eligible Taxpayers, 2007; San Diego Carlsbad San Marcos, CA. Accessed May 10, < 9

11 The economic challenges of EITC recipients are also striking. Few have received more than a high school diploma (22.4%). Only 18.6% have earned an associate s, bachelors or advanced college degree. Slightly less than a quarter (23.3%) have not earned a high school diploma. This low level of education attainment unsurprisingly translates into low income. 59.5% of EITC filers make less than $20,000 a year in adjusted gross income. EITC eligible San Diegans work mostly in office administration (14.4%) and sales work (10.1%), concentrated primarily in the retail, hospitality and construction industries. While Brookings estimates that while 61.3% of EITC eligible San Diegans work in the private for profit sector, a significant number work in the public sector 9.2% are employed by the military, and 7.1% are employed by the government. Individual EITC refunds split between the highest and the lowest amounts. Three out of ten (30.1%) EITC eligible residents received under $500 for the 2007 tax year, while 45.7% received $2,000 or more, reflecting the large number of eligible taxpayers with qualifying children. Outreaching to EITC Eligible Workers in San Diego County Though there is no federal requirement, many municipal governments across the country hold EITC awareness campaigns every tax season. San Diego is no exception. In 2003, the San Diego County Board of Supervisors launched an EITC awareness campaign on a pilot basis. Hosting five free tax preparation sites, county workers successfully helped at need residents file 832 tax returns, which facilitated $626,623 in claimed EITC refunds. 12 Since that time, county officials estimate that their direct efforts have cumulatively helped secure $29 million in EITC refunds for the region. Most recently in 2009, county officials partnered with non profit and community groups to host approximately 75 free tax preparation sites, allowing approximately 500 volunteers to assist completing more than 18,100 federal tax returns worth $5.86 million in EITC refunds Board of Supervisors, County of San Diego Agenda Item. Countywide Expansion of the Earned Income Tax Credit Pilot Program. San Diego: July 29, United Way of San Diego County. San Diego County Earned Income Tax Credit Campaign: Earn It, Keep It, Save It. End of Year Report. 2008/2009 Tax Season. 10

12 Figure Five: EITC Outreach Efforts in San Diego County, # Tax Prep Sites # Taxpayers Served 832 2,958 3,710 12,169 14,627 19,296 18,103 Total EITC $626,623 $2,439,281 $2,566,677 $4,994,801 $5,605,218 $7,286,472 $5,866,509 Source: United Way of San Diego In 2010, local EITC outreach and enrollment efforts were conducted principally through the San Diego Countywide EITC Coalition, a working partnership between the United Way of San Diego, the Internal Revenue Service, the County of San Diego, and other community organizations. Notable changes this year include the heightened role of youth volunteers in the Coalition s campaign. On February 22 nd, 2010, San Diego County s Health and Human Services Agency, San Diego State University, and California State University San Marcos announced a new partnership called Thrive San Diego that directed approximately 70 students and university employees to help prepare tax returns as well as screen for food stamp eligibility at nine different sites, two of which were fully managed by students. Thrive San Diego participants were also directly involved in EITC marketing efforts at schools, grocery stores, religious institutions and community centers. For Tax Year 2009, the United Way of San Diego s website listed 78 free tax assistance sites for EITC enrollment (a complete list of EITC sites is included in the Appendix of this brief). Using GIS software, the National University System Institute for Policy Research plotted the street address of the tax sites on a county zip code map, shaded to indicate the number of EITC claimants in Tax Year

13 Figure Six: EITC Claimants in San Diego County by Zip Code, Tax Year 2006 Source: Internal Revenue Service, United Way of San Diego The map reveals that county EITC coordinators have done a good job of aligning EITC assistance centers with the neighborhoods where such services are needed. Tax assistance sites in 2010 were heavily concentrated in the South Bay, as well as the Southeastern neighborhoods of San Diego County, two areas where EITC claimants reside in large numbers. A small cluster of sites are positioned near Camp Pendleton, likely serving the needs of military personnel that qualify for EITC dollars based on their pay grade. While the tax data used in this illustration is from Tax Year 2006; however it is unlikely that tax filings have changed dramatically since that time. Although EITC outreach has improved over the years, it is still helping too few San Diegan workers. The 14,627 tax filings directly facilitated by EITC Coalition volunteers in 2007 was only 1.1% of the tax filings that tax year. Instead, most low income workers, like all other California workers, pay to have their taxes professionally prepared. According to the research published February 2010 by the Public Policy Institute of California (PPIC), more than 3 out of 4 EITC claimants (76%) pay for tax filing preparation, a 12

14 higher rate than the national average (69%). PPIC estimates that statewide, only 1.6% of EITC claimants used free tax preparation services in The findings by Brookings particularly suggest the importance of developing a culturally competent outreach initiative to Hispanic residents. Survey data and anecdotal evidence suggests that Spanish language speakers and Latino workers are less likely to know of and enroll for the EITC than English speaking, non Latino workers. Figures from the 2001 National Survey of American Families (NAF) found that only a small number of low income Latino parents (27%) have heard of the EITC, compared to 58% of all low income parents. 14 Additionally, parents with less than a high school education are significantly less likely to be aware of the federal tax credit. NAF also indicated in their 2010 study that communities with high non claimant rates tend to be more Latino, low income, and high participation in food stamp programs. 14 Maag, Elaine. Disparities in Knowledge of the EITC. Tax Policy Center: Tax Notes, March 14, Washington, D.C.: Pg

15 Figure Seven: Latino Residents in San Diego County by Census Block, 2000 The United Way outlines an aggressive strategy for Latino worker outreach in their 2009 EITC End of Year Report. Promotional materials included distributing 60,000 bilingual postcards and 2,000 bilingual posters throughout the region, and providing a four minute informational video in English and Spanish about the EITC and free tax preparation sites at county government offices. Other cities enlist local Spanish speaking actors and musicians to participate for free in EITC public service announcements, as well as media events. It is unclear whether San Diego EITC Coalition leaders have undertaken a similar strategy. There may be additional opportunities. As of January 1, 2008, California law requires all employers to notify their employees of the EITC in person or by mail, within one week of providing IRS Form W 2. However, there is no requirement to provide Spanish language information. Moreover, previous studies have also shown that Latinos are more likely to receive their news from the radio than non Latino Americans, a resource which may not be fully utilized by EITC campaign organizers. 14

16 Local elected officials at the City of San Diego and other municipal governments should also consider officially recognizing an Earned Income Tax Credit Awareness Day each year. Other large metropolitan cities, such as San Francisco, Chicago, and New York City have made EITC outreach a signature annual program. Conclusion When San Diego County workers fail to enroll for the EITC, our entire region suffers. Increasing program participation today would make significant inroads as nearly half of all EITC recipients reside in the City of San Diego, which collected $132.6 million in the 2006 tax year. By collaborating with county officials to expand the ranks of volunteers and the number of city facilities used for public awareness and tax filing centers, City Hall can begin closing the gap on the estimated $20.4 $34.1 million of unclaimed EITC refunds lost each year. Improving San Diego s EITC public outreach can result in a financial benefit that exceeds the maximum annual refund cap, as qualified workers can legally back file for the EITC and receive up to three years of tax credit refunds they ve earned but not yet claimed. Improving EITC enrollment should also be a matter of community pride, as it can help San Diego receive back more of its fair share of tax dollars from Washington D.C., reversing the deplorable net donor status we have today. With approximately 1 out of 5 San Diego County residents living in EITC eligible families, raising the bar on program outreach is one more component to securing our region s economic recovery. 15

17 APPENDIX A: Claimed & Estimated Unclaimed EITC Refunds to San Diego County Residents, 2006 Zip Code Total Tax Returns Total EITC Returns % EITC filers Federal EITC Payments (000) Est. Unclaimed EITC Payments (000) , % $ 783 $ = , % $ 1,197 $ % $ 136 $ , % $ 333 $ ,130 5,885 18% $ 10,954 $ 2, ,969 7,989 24% $ 15,326 $ 3, ,573 1,842 13% $ 3,310 $ , % $ 809 $ , % $ 1,689 $ % $ 117 $ % $ 235 $ % $ 78 $ ,789 2,505 23% $ 4,809 $ 1, % $ 132 $ , % $ 481 $ ,023 2,240 11% $ 3,525 $ ,502 1,042 9% $ 1,494 $ ,812 2,008 19% $ 3,634 $ % $ $ ,633 5,885 29% $ 11,633 $ 2, % $ 108 $ % $ 321 $ ,363 4,523 19% $ 8,837 $ 2, , % $ 906 $ % $ 564 $ , % $ 477 $ , % $ 527 $ , % $ 524 $

18 ,159 1,039 8% $ 1,461 $ , % $ 1,239 $ , % $ 640 $ , % $ 966 $ , % $ 224 $ ,401 1,895 10% $ 3,340 $ ,172 3,952 18% $ 7,208 $ 1, ,794 4,649 17% $ 8,733 $ 2, ,400 1,601 7% $ 2,016 $ ,850 2,967 18% $ 5,849 $ 1, ,903 2,340 12% $ 4,016 $ 1, ,957 3,147 16% $ 5,941 $ 1, ,673 2,566 14% $ 4,864 $ 1, , % $ 1,062 $ , % $ 295 $ , % $ 744 $ ,282 2,300 13% $ 3,745 $ ,072 6,161 20% $ 12,071 $ 3, , % $ 422 $ ,660 2,481 10% $ 4,217 $ 1, ,919 3,079 13% $ 5,605 $ 1, % $ 422 $ % $ 185 $ % $ 5 $ , % $ 414 $ ,567 1,449 7% $ 2,289 $ ,212 1,519 10% $ 2,692 $ % $ 23 $ , % $ 145 $ ,319 2,456 14% $ 4,524 $ 1, % $ 157 $ ,197 2,291 10% $ 3,730 $ , % $ 360 $ ,610 1,470 9% $ 2,521 $ ,004 1,033 9% $ 1,692 $ , % $ 1,660 $ ,521 2,739 20% $ 5,358 $ 1, ,103 2,772 15% $ 5,304 $ 1,326 17

19 % $ 90 $ % $ $ % $ $ % $ $ ,851 1,294 9% $ 1,184 $ ,983 3,966 25% $ 7,605 $ 1, ,097 1,119 6% $ 764 $ ,424 3,218 15% $ 5,060 $ 1, ,298 7,357 32% $ 15,762 $ 3, , % $ 820 $ ,786 1,106 7% $ 1,071 $ , % $ 564 $ ,994 1,594 6% $ 1,383 $ ,825 1,185 10% $ 1,617 $ ,310 2,877 14% $ 5,051 $ 1, ,396 5,345 35% $ 11,505 $ 2, ,076 5,757 22% $ 11,236 $ 2, ,108 3,919 18% $ 7,132 $ 1, ,980 2,000 12% $ 2,643 $ ,572 2,253 9% $ 3,141 $ , % $ 659 $ , % $ 1,023 $ , % $ 1,055 $ , % $ 122 $ , % $ 920 $ ,675 1,573 12% $ 2,576 $ ,765 1,518 12% $ 2,556 $ ,430 3,432 11% $ 5,644 $ 1, , % $ 1,305 $ , % $ 1,098 $ ,997 1,636 7% $ 2,684 $ , % $ 1,034 $ , % $ 844 $ % $ 29 $ % $ 45 $ % $ 63 $ ,036 2,875 19% $ 5,291 $ 1, % $ 10 $ , % $ 111 $ ,504 8,165 24% $ 16,262 $ 4, % $ 57 $ % $ $ ,341 5,972 34% $ 12,684 $ 3, % $ $ % $ 18 $ , % $ 290 $ ,748 1,655 10% $ 2,749 $ 687 Total 1,329, ,108 13% $ 314,835 $ 78,709 18

20 APPENDIX B: 2010 San Diego County EITC/Tax Filing Assistance Sites CENTRAL REGION VITA ADDRESS Home Start (Mid City) 5296 University Ave. Suite F 2 San Diego, CA Home Start/Tubman Chavez Center 415 N. Euclid Ave. San Diego, CA Bronze Triangle CDC 2959 Imperial Avenue San Diego, CA San Diego State University 5500 Campanile Drive San Diego, CA MAAC/President John Adams Manor 5471 Bayview Heights Place San Diego, CA MAAC Mercado Apartments 2001 Newton Ave. San Diego, CA ACORN 22 W 35th Street Suite 203 National City, CA Alliance for African Assistance 5952 El Cajon Blvd. San Diego, CA EAST REGION VITA ADDRESS MAAC San Martin de Porres Apartments 9119 Jamacha Road Spring Valley, CA Home Start East El Cajon 1123 N. Mollison Ave El Cajon, CA Home Start Lemon Grove Recreation Center 3131 School Lane Lemon Grove, CA Home Start El Cajon 338 W. Lexington Ave., Ste. 105 El Cajon, CA NORTH CENTRAL REGION VITA ADDRESS SAY San Diego Clairemont 4340 Genesee Ave. Suite 207 San Diego, CA SAY/Linda Vista Recreation Center 7064 Levant Street San Diego, CA Catholic Charities 9535 Kearny Villa Rd, Ste. 100 San Diego, CA Catholic Charities Refugees 4575 A Mission Gorge Place San Diego, CA Chinese Service Center 8775 Aero Dr., Ste. 138 San Diego, CA Mabuhay Alliance 9630 Black Mountain Rd., Ste. G San Diego, CA NORTH COASTAL REGION VITA ADDRESS North County Lifeline 707 Oceanside Blvd. Oceanside, CA MAAC Laurel Tree Apartments 1307 Laurel Tree Lane Carlsbad, CA SOUTH REGION VITA ADDRESS South Bay Community Services 1124 Bay Blvd., Ste. D Chula Vista, CA MAAC National City 2345 E. 8th St. Suite 105 National City, CA MAAC San Ysidro Ctr 663 San Ysidro Blvd. San Ysidro, CA MAAC Chula Vista 845 Broadway Chula Vista, CA COPAO 632 ½ E Ave. National City, CA

21 NORTH INLAND REGION VITA ADDRESS Interfaith Community Services 550 B W. Washington Ave. Escondido, CA North County Lifeline 200 Michigan Ave. Vista, CA AARP EITC Sites ADDRESS AARP Information Center th Street San Diego, CA Alpine Community Center 1830 Alpine Blvd Alpine, CA Atonement Lutheran Church 7250 Eckstrom Avenue San Diego, CA Champagne Village Mobile Home Park 8975 Lawrence Welk Drive Escondido, CA Brengle Terrace Senior Service 1400 Vale Terrace Vista, CA Carlsbad Senior Center 799 Pine Avenue Carlsbad, CA Chula Vista Main Library 365 F Street Chula Vista, CA CITI Bank 740 S Rancho Santa Fe Rd San Marcos, CA Claremont Community Svce Ctr 4731 Clairemont Drive San Diego, CA College Avenue Senior Center 4855 College Avenue San Diego, CA Coronado Public Library 640 Orange Avenue Coronado, CA Coronado Senior Center th Street Coronado, CA Edgemoor Nutritional Center 9065 Edgemoor Drive Santee, CA Elderhelp of San Diego th Street San Diego, CA Encinitas Senior Center 1140 Oakcrest Park Drive Encinitas, CA El Cajon Public Library 201 E Douglas Ave El Cajon, CA Oceana Community Association Clubhouse 550 Vista Bella Oceanside, CA First Lutheran Church rd Avenue San Diego, CA Imperial Beach Senior Center th Street Imperial Beach, CA Joslyn Senior Center 399 Heald Lane Fallbrook, CA La Mesa Senior Center 8450 La Mesa Blvd La Mesa, CA Lakeside Community Center 9841 Vine Street Lakeside, CA Meadowvrook Mobile Estates 8301 Mission Gorge Road Santee, CA Lemon Grove Senior Center 8235 Mount Vernon Street Lemon Grove, CA

22 Live Well San Diego 4425 Bannock Avenue San Diego, CA Mira Mesa Senior Center 8460 Mira Mesa Blvd San Diego, CA National City Library 1401 National City Blvd National City, CA New Frontier Mobile Home Park 9225 N Magnolia Ave San Diego, CA North University Community Library 8820 Judicial Drive San Diego, CA Oceanside Senior Ctr 455 Country Club Lane Oceanside, CA Peninsula Comm Service Ctr 3740 Sports Arena Blvd #L San Diego, CA Poway Valley Senior Ctr Bowron Road Poway, CA Rancho Bernardo Senior Service Bernardo Center Drive San Diego, CA Rancho Sante Fe Senior Center La Gracia Street Rancho Santa Fe, CA Ray & Jon Kroc Community Ctr 6605 University Ave San Diego, CA Saint Brigid's Church 4735 Cass Street San Diego, CA Saint James Catholic Church 645 S Nardo Avenue Solana Beach, CA Salvation Army 825 7th Street San Diego, CA San Marcos Joslyn Senior Ctr 111 Richmar Avenue San Marcos, CA Senior Service Council 728 N Broadway Escondido, CA Serra Mesa Library 9005 Aero Drive San Diego, CA Sharp Cabrillo Senior Resource 3475 Kenyon Street San Diego, CA Sharp Chula Vista Hospital 751 Medical Center Court Chula Vista, CA Shut Ins Cheryl Porter 655 Brockwood Drive El Cajon, CA Solana Beach Presbyterian Church 225 Stevens Avenue Solana Beach, CA South Chula Vista Library 389 Orange Avenue Chula Vista, CA South Bay Nutritional Center th Street San Diego, CA St. John Baptist Church 1524 Lemon Street Oceanside, CA St. Paul's Manor nd Avenue San Diego, CA Washington Mutual Bank 4627 College Avenue San Diego, CA Wells Community Center 1153 E Madison Avenue El Cajon, CA